On Demand Webinar | Intermediate | Accounting and Financial Reporting

Physician performance, both in terms of clinical quality and financial profitability, continues to be a key component of operational success in healthcare. Considering their work is often not only clinical, but also includes academic, resea...

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Course | Intermediate | Accounting and Financial Reporting

This course explains the different categories of healthcare enterprises and the process to record revenues from varying sources. It discusses reporting requirements for restricted and unrestricted net assets, and explains how cash and cash ...

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Course | Intermediate | Accounting and Financial Reporting

This course explains the impact on financial reporting of various relationships between a reporting healthcare organization and other entities in which it has control and/or economic interest. It also explains how equity transfers between r...

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Course | Intermediate | Accounting and Financial Reporting

This course defines strategic and operational planning, lists different types of budgets, and lists the steps of the budgeting procedure. In addition, this module presents an example of cash receipts, and introduces favorable and unfavorabl...

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Course | Intermediate | Accounting and Financial Reporting

This course describes how healthcare organizations should account for current liabilities and rules relating to tax exemption for healthcare organizations. It describes how long-term debt can be handled by healthcare organizations, includin...

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Comment Letter | Accounting and Financial Reporting

HFMA comments on FASB proposed ASU Revenue Recognition (Topic 605)

Comment Letter | Accounting and Financial Reporting

HFMA comments on FASB proposed ASU Revenue Recognition (Topic 605)

HFMA's P&P Board comments on the proposed ASU Revenue Recognition (Topic 605), Revenue from Contract with Customers, that would affect entities that enter into contracts.

HFMA's P&P Board comments on FASB's exposure draft of the proposed Accounting Standards Update Revenue Recognition (Topic 605), Revenue from Contract with Customers, which would affect any entity that enters into contracts with customers unless those contracts are in the scope of other standards (for example, insurance contracts or lease contracts).

Download the comment letter

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Why hospitals are struggling to make headway improving cost accounting capabilities

Hospital executives say results of a new HFMA study are true: A range of higher-profile priorities, including simple survival, has kept their organizations from improving their cost-accounting abilities for almost a decade.